TMI Blog2015 (4) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant made by appellants letter dated 23/08/2010 for supply of relied upon documents was also recorded by the learned Commissioner (Appeals) in his order in para 14. However, no finding was given. In view of the above factual matrix, the appellants submission that they were not supplied the relied upon documents and, therefore, they could not made their defence submission effectively found to be reasonable. - Matter remanded back - Decided in favour of assessee. - APPEALS NOS: E/87187 & 87188/2013 - - - Dated:- 16-4-2015 - Ramesh Nair, Member (Judicial) For the Petitioner : Shri M.P.S Joshi, Advocate For the Respondent : Shri Ashuthoh Nath, Asstt. Commissioner (A. R.) ORDER The appeal is directed against Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of the CENVAT Credit Rules read with proviso to Section 11A(1) of the Central Excise Act, 1944 along with interest thereon under Section 11B read with Rule 14 of the CENVAT Credit Rules and proposing confiscation of the inputs on which credit had been availed which valued at ₹ 51,48,670/- under Rule 15(1) and Rule 25 of the Rules read with Section 34 of the Act and proposing imposition of penalty under Rule 25(1) of the Rules on the appellant M/s. Specific Alloys Pvt. Ltd. and proposing imposition of penalty under Rule 26 of the Rules on the other appellant. The said show cause notice was adjudicated vide Order-in-Original No. PUN-CEX-002-ADJ-ADDL-16-2011 dated 21/09/2011 wherein the following orders was passed: (a) Recovery of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of ₹ 5,36,547/-. (b) Order regarding confirmation of the demand of interest, under Section 11AB of the Act read with Rule 14 of the Rules is upheld on the above amount. (c) Penalty imposed under Section 11AC of the Act read with Rule 15(2) of the Rules is reduced to ₹ 5,36,547/-. (d) Redemption fines totaling ₹ 10,29,734/- are set aside. Therefore, the appellants are before me. 4. Shri MPS Joshi, learned counsel for the appellants submit that during the adjudication proceedings they were not supplied relied upon documents along with the show cause notice. The appellant vide letter dated 23/08/2010 requested the adjudicating authority for supply of relied upon documents. However, till the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. Therefore, it cannot be said that the adjudication order was passed in violation of principles of natural justice. 6. I have carefully considered the submissions made by both the sides. I find that the appellant indeed submitted a letter dated 23/08/2010 wherein they have requested the adjudicating authority to provide relied upon documents as listed in Annexure III to the show cause notice. However, the adjudicating authority has not dealt this request and even not stated anything in the order whether the relied upon documents were supplied along with the show cause notice. It is also observed that the request of the appellant made by appellants letter dated 23/08/2010 for supply of relied upon documents was also recorded by the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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